Patent requirements of certified public accountants

1, (1) Company B and Company C should be selected. Because Company B, as an important supplier (with a large amount), has no balance of accounts payable at the end of the year, which is abnormal in general; The total supply of Company C for the whole year was 78,000 yuan, but the balance at the end of the year was still 65,500 yuan. There may be other reasons for the large proportion of credit sales.

(2) Company B and Company D should be selected. The reason is that the balance between the two companies is large at the end of the year.

2.( 1) Error. Debit: fixed assets 13320 loan: management fee 13320.

(2) Right.

(3) error. Debit: non-operating income of 8000 yuan; Loan: Other business income is 8000 yuan.

(4) error. Borrow: the sales expense is 50,000 yuan; Loan: 50,000 yuan for intangible assets.

(5) Error. Debit: management fee13000; Loan: manufacturing cost 13000.